42-12102. Application for classification as
historic property; period of classification


A. An owner of property who desires that it be classified as historic property for
purposes of taxation shall:


1. Apply to the county assessor on forms that are approved by the department.


2. Consent in writing to allow the state historic preservation officer to view the
property.


B. Applications shall be filed with the assessor during the valuation year
preceding the first tax year for which classification is requested.


C. Classification as class six property under section 42-12006 may be granted only
for the fifteen consecutive tax years immediately following the calendar year in which
the application is filed. The assessor may accept an application by the owner during the
final year of each fifteen year assessment period for continuation of the classification
for a succeeding period of fifteen years.


D. Classification as class seven property under section 42-12007 or class eight
property under section 42-12008 may be granted only for the ten consecutive tax years
immediately following the calendar year in which the application is filed.


E. Within ten days after receiving each application, the county assessor shall
refer the application to the state historic preservation officer.